98 



crops, is a superficial one in all probability, for it will soon be 

 growing cabbage and onions, when the profits will be increased 

 several fold. 



It will be seen that in estimating the expenses 1 have 

 charged but two-thirds the cost of the glue manure ; this is a 

 very lasting manure, especially in wet land. I have also 

 charged but one-half the cost of seeding and laying down, 

 because it is obvious that the land will not need further atten- 

 tion in either of these respects for at least four years. In 

 estimating the value of the hay I have made it $12 per ton, 

 after cost of cutting and making is deducted, because in our 

 day the cheaper processes of making by mowing machine, hay 

 tedder and horse rake has increased the value of the raw 

 material. 



Expense of removing Willows, $20.00 



" of deepening main ditch, 6.00 



" of digging and tiling lateral, 9.00 



Cost of tiles, 8.00 



Digging intercepting ditch, 2.50 



Cost of permanent improvements, 



Experiment. 



To Interest on Permanent Improvement, 

 To ploughing 3| acres (| charged), 

 To 21 1 cords manure (2-3 charged). 

 To Harrowing and rolling, (^ charged), 

 To grass seed (-| charged). 

 To interest on land, 



Total, 



Experiment. 



By 12| tons of hay. 

 By 8 3-4 tons of hay, 



Deduct cost, 



Profit, $132.09 



